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2010 (1) TMI 273 - HC - Service TaxDelay in appeal before CESTAT – period of limitation – condonation of delay - , the Tribunal dismissed an application for condoning delay of about 229 days in preferring the appeal, an appeal against the order in original passed by the Commissioner in terms of order dated 15-10- 2007 for getting over levy of tax under the provisions of the Finance Act, 1994 – Held that: . If the Tribunal has exercised its discretion for the purpose of condoning the delay in preferring an appeal and on taking into consideration the explanation offered by the petitioner/appellant and consciously holds that a case for condonation is not made out, which conclusion even in an view is not an unreasonable conclusion then in a matter like this we are very clear that in the exercise of an jurisdiction under Articles 226 and 227 of the Constitution of India, such an order cannot be quashed or set aside.
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